GST Helpdesk   Subscription   Demo   New User   Login      
Tax Management India .com
TMI - Tax Management India. Com
Extracts
Home List
← Previous Next →

2015 (7) TMI 550 - CESTAT NEW DELHI

2015 (7) TMI 550 - CESTAT NEW DELHI - TMI - Waiver of pre deposit - 'Consulting Engineer' service - Held that:- Amendment to the said Explanation is prospective in nature. It is also evident that the demand has been raised on the outstanding amount in respect of service from associate enterprises received before 10.05.2005. It is nowhere brought out in the impugned order or in the Show Cause Notice that the outstanding amount as on 10.05.2008 has ever been paid by the appellant. - Following the .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

v ORDER Per: R K Singh: Stay Application along with Appeal has been filed against Order-in-Original dated 17.04.2013 in terms of which the service tax demand of ₹ 1,59,95,229/- was confirmed along with interest and penalties. The demand was confirmed under 'Consulting Engineer' service on the ground that the appellant had received the amount from the associate enterprises located abroad, but had not paid service tax under reverse charge mechanism. 2. The appellant had contended tha .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ustments, and any amount credited or debited, as the case may be, to any account whether called "suspense account" or by any other name, in the books of account of a person liable to pay service tax, where the transaction of taxable service is with any associate enterprise] [underlined words inserted vide Finance Act 2008, w.e.f. 10th May, 2008]." It stated that prior to 10.05.2008, because they had not 'paid' for the consulting engineer service received from its associate .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

amended Explanation and hence it is sustainable. 4. We have considered the contentions of both sides. We find that in the case of Gecas Services India Pvt Ltd. Vs. CST, New Delhi [2014 (36) STR 556 (Tri. - Del.)] , CESTAT has held that the amendment to the said Explanation is prospective in nature. It is also evident that the demand has been raised on the outstanding amount in respect of service from associate enterprises received before 10.05.2005. It is nowhere brought out in the impugned ord .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 



|| Home || Acts and Rules || Notifications || Circulars || Schedules || Tariff || Forms || Case Laws || Manuals ||

|| About us || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members || Site Map ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.

Go to Mobile Version